Prestionsmått
En granskning av tio välgörenhetsorganisationers årsredovisningar
PrestationsmåttVälgörenhetsårganisationerNyckeltalFinansiell rapporteringårsredovisningarIdeella föreningar
Background and problemThe biggest difference between companies and non-profit organizations are their purposes. Companies? purpose is to generate profit to the shareholders. Non-profit organizations do not have any shareholders and their purpose is to offer service to receivers of benefits.There are a lot of non-profit organizations today and the competition for the donations is rough. Non-profit organizations can influence the publics? decision of who to support by creating a financial reporting that appeal to the public.PurposeThe purpose of this essay is to examine how non-profit goals are measured in non-profit organizations and if there are a practice on the subject.MethodologyWe choose a qualitative approach as we wanted to understand the reality by explaining it with words. The choice of a qualitative approach was enhanced by the fact that we used interviews and analyzed sources, which are two of the techniques used in the qualitative approach.TheoryOur theoretical studies primarily contain non-profit organizations distinctive characteristics and how they are regulated. We also discuss key performance indicators and other measures of performance.ConclusionNon-profit organizations are good at handle revenues and costs in accordance to SFI:s outlines. Non-profit organizations have in some parts failed to progress in the design of financial reports. Development of key performance indicators is also needed to be able to demonstrate successfulness.